The Kentucky Department of Revenue Notice for Agricultural Exemption Number

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We are committed to helping each of our clients succeed. For this reason our employees attend specialized classes and conferences to keep up-to-date with the latest audit, accounting, and tax requirements.


The Kentucky Department of Revenue has released a notice that requires farmers to have an Agricultural Exemption Number to use on purchases exempt from sales tax on Forms 51A159 and 51A159. This requirement will go in effect January 1, 2022. 

You can find the download for the application form by clicking here, or it can be accessed on the Kentucky Department of Revenue website under Sales Tax Forms. 

Application forms are to be submitted by email to

to or sent to the below address:

Division of Sales and Use Tax
Department of Revenue
P.O. Box 181
Frankfort, Kentucky 40602-0181